{"id":786968,"date":"2025-12-12T13:18:08","date_gmt":"2025-12-12T11:18:08","guid":{"rendered":""},"modified":"2025-12-12T13:18:08","modified_gmt":"2025-12-12T11:18:08","slug":"bdo-v-ukrayini-ifrb-2025-07-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/bdo-v-ukrayini-ifrb-2025-07-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/","title":{"rendered":"BDO in Ukraine: IFRB 2025\/07 Amendments to the classification and measurement of financial instruments"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-699152\" src=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-300x158.png\" alt=\"\" width=\"600\" height=\"315\" srcset=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-300x158.png 300w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-1024x538.png 1024w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-768x403.png 768w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-650x341.png 650w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl.png 1200w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-800x420.png 800w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-170x90.png 170w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/12\/Zminy-do-klasyfikatsiyi-ta-otsinky-angl-100x53.png 100w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"font-weight: 400;\">BDO has released its new newsletter, <a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2025\/ifrb-2025-07-amendments-classification-measurement-financial-instruments\" target=\"_blank\" rel=\"noopener\"><strong>IFR 2025\/07<\/strong><\/a>, dedicated to the latest changes in the classification and measurement of financial instruments. The document updates the previously released <strong>IFR Bulletin 2024\/07<\/strong> and provides guidance on the practical application of the amendments.<\/p>\n<p style=\"font-weight: 400;\">In May 2024, the International Accounting Standards Board (IASB) issued <em>Amendments to the Classification and Measurement of Financial Instruments &#8211; Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosure<\/em> (the Amendments). The Amendments are effective for annual reporting periods beginning on or after 1 January 2026.<\/p>\n<p style=\"font-weight: 400;\">BDO&#8217;s IFR Bulletin 2025\/07 is an update to its previously issued IFR Bulletin 2024\/07 and includes several frequently asked questions on the practical effects of the Amendments.<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2025\/ifrb-2025-07-amendments-classification-measurement-financial-instruments\" target=\"_blank\" rel=\"noopener\">Download the\u00a0publication<\/a>\u00a0for more detailed information.\u202f\u00a0<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/home-1?utm_source=eba&amp;utm_medium=chamber\" target=\"_blank\" rel=\"noopener\">BDO in Ukraine<\/a> traditionally supports businesses in implementing the latest <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/transition-to-ifrs-1\" target=\"_blank\" rel=\"noopener\">IFRS requirements<\/a>. Our team of specialists can provide practical explanations on the implementation of amendments, support the updating of accounting policies and help adapt <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/transformation-of-financial-statements-under-ifrs\" target=\"_blank\" rel=\"noopener\">financial reporting<\/a> to new requirements. Audit and <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\/ifrs-consulting\" target=\"_blank\" rel=\"noopener\">consulting services on IFRS<\/a> issues are also available. Feel free to <a href=\"https:\/\/www.bdo.ua\/en-gb\/contact-us?utm_source=eba&amp;utm_medium=chamber\" target=\"_blank\" rel=\"noopener\">contact us<\/a>!<\/p>\n<p style=\"font-weight: 400;\"><em>Source:\u00a0<a href=\"https:\/\/www.bdo.global\/en-gb\/home\" target=\"_blank\" rel=\"noopener\">BDO Global<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>BDO has released its new newsletter, IFR 2025\/07, dedicated to the latest changes in the classification and measurement of financial instruments. The document updates the previously released IFR Bulletin 2024\/07 and provides guidance on the practical application of the amendments. In May 2024, the International Accounting Standards Board (IASB) issued Amendments to the Classification and [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":699154,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15576,15575],"tags":[],"class_list":["post-786968","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-and-articles-en","category-news-and-articles-from-companies-en","company-17323"],"_links":{"self":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/786968","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=786968"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/786968\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/699154"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=786968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=786968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=786968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}